期刊名称：Journal of Agribusiness and Rural Development
印刷版ISSN：1899-5241
电子版ISSN：1899-5772
出版年度：2019
卷号：53
期号：3
页码：257-265
DOI：10.17306/J.JARD.2019.01131
出版社：Uniwersytet Przyrodniczy w Poznaniu
摘要：In EU countries, agricultural taxation is of major
importance for the competitiveness of economic operators
active in the agriculture sector. In many countries, the implementation
of non-fiscal objectives plays an essential role
in preferential tax regimes targeted at the agricultural sector.
This is because the adopted tax regime concept impacts the
targets, structure and intensification of agricultural production
and, as a consequence, affects the economic and financial
performance of farms and other aspects. The main purpose of
this paper was to assess the economic and financial standing
of farms in European Union countries subject to different tax
burdens. The empirical study was composed of two stages.
The first stage was a synthetic assessment of farm taxation
levels in the EU. For that purpose, TOPSIS (Technique for
Order Preference by Similarity to an Ideal Solution) was used
to develop a synthetic indicator used as a basis to arrange the
countries and identify the types of farm taxation levels. The
types of EU countries grouped by farm taxation levels became
the starting point for an analysis of the relationship between
taxation and the farms’ economic and financial situation. The
sub-indicators of the farms’ economic and financial situation
were presented for the typological classes concerned, including
sub-indicators of production potential, production intensity,
incomes, farm subsidies, indebtedness and investments.
The empirical study was based on 2013–2015 FADN data
(average figures).
关键词：taxes; farms; economic and financial situation;
European Union; FADN; TOPSIS
